Canada Revenue Agency
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How to apply for network designation

The administrator of a barter exchange network must apply to the Canada Revenue Agency to have the network designated. Once designated, it relieves the members of the network from having to pay tax on barter units accepted in exchange for their supplies of goods or services.

A letter applying for designation is required, signed by the administrator (or an authorized individual), and containing the following information:

  • the name of the barter exchange network;
  • the name, address, telephone number, trading name, and Business Number of the administrator of the barter exchange network;
  • the effective date requested;
  • a copy of the standard membership agreement of the barter exchange network describing the responsibilities of the members and the administrator;
  • a statement from the applicant stating that it meets the definition of "administrator" of a barter exchange network and
  • a statement from the applicant that certifies that the information given in the application and any document attached is true, correct, and complete, and signed by the administrator or an individual authorized to sign on behalf of the administrator.

Administrators outside the province of Quebec, send your letter to:

Director, Public Service Bodies and Governments, Excise and GST/HST Rulings Directorate
Policy and Legislation Branch,
Canada Customs and Revenue Agency
14th Floor, Place de Ville, Tower A, 320 Queen Street
Ottawa Ontario  K1A 0L5

Administrators in the province of Quebec send your letter to:

Directeur, Direction des lois sur les taxes, le recouvrement et l'administration
Ministère du revenu du Québec,
3800, rue de Marly
Sainte-Foy (Québec)  G1X 4A5